https://www.taxtmi.com/caselaws?id=200378 The Court unanimously held that the Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938, was not ultra vires the Legislature of the Central Provinces and Berar. The tax on retail sales imposed by the Act was within the exclusive competence of the Provincial Legislature under Entry 48 of List II. The Court emphasized the need to interpret legislative powers to avoid conflict and ensure effective implementation of both federal and provincial powers. en-us Fri, 02 Dec 1938 00:00:00 +0530 Tue, 27 Mar 2018 12:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200378 The Court unanimously held that the Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938, was not ultra vires the Legislature of the Central Provinces and Berar. The tax on retail sales imposed by the Act was within the exclusive competence of the Provincial Legislature under Entry 48 of List II. The Court emphasized the need to interpret legislative powers to avoid conflict and ensure effective implementation of both federal and provincial powers. Case-Laws Indian Laws Fri, 02 Dec 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200378